Roads Act 2015

Final accounts and final annual report of dissolved body

12. (1) The Authority shall, in respect of the period specified in subsection (3)(a), prepare final accounts of the dissolved body.

(2) Notwithstanding the making of an order under section 6 (1) by the Minister, section 19 of the Act of 2001 continues in force and has effect, with the necessary modifications, in relation to and for the purpose of accounts drawn up under subsection (1).

(3) The accounts drawn up under subsection (1) shall—

(a) cover the period up to and including the dissolution day,

(b) unless otherwise specified by the Minister, be finalised not later than 6 months after the dissolution day, and

(c) along with the auditor’s report thereon, be presented to the Minister not later than 30 days after the period mentioned in paragraph (b) and the Minister shall cause a copy of these documents to be laid before each House of the Oireachtas.

(4) The Authority shall, not later than 6 months after the dissolution day, prepare and submit to the Minister the final annual report of the dissolved body, and the Minister shall, as soon as practicable thereafter, cause a copy of the final annual report to be laid before each House of the Oireachtas.